Performance Budgeting: Is Accrual Accounting Required?
This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting s...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2002
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 02/240 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
| Zusammenfassung: | This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements |
| Beschreibung: | 1 Online-Ressource (30 p) |
| ISBN: | 1451875800 9781451875805 |
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| index_date | 2024-07-03T20:13:25Z |
| indexdate | 2024-07-10T09:35:33Z |
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| spelling | Diamond, Jack Verfasser aut Performance Budgeting Is Accrual Accounting Required? Diamond, Jack Washington, D.C International Monetary Fund 2002 1 Online-Ressource (30 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 02/240 This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD''s performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements Online-Ausg http://elibrary.imf.org/view/IMF001/05215-9781451875805/05215-9781451875805/05215-9781451875805.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Diamond, Jack Performance Budgeting Is Accrual Accounting Required? |
| title | Performance Budgeting Is Accrual Accounting Required? |
| title_auth | Performance Budgeting Is Accrual Accounting Required? |
| title_exact_search | Performance Budgeting Is Accrual Accounting Required? |
| title_exact_search_txtP | Performance Budgeting Is Accrual Accounting Required? |
| title_full | Performance Budgeting Is Accrual Accounting Required? Diamond, Jack |
| title_fullStr | Performance Budgeting Is Accrual Accounting Required? Diamond, Jack |
| title_full_unstemmed | Performance Budgeting Is Accrual Accounting Required? Diamond, Jack |
| title_short | Performance Budgeting |
| title_sort | performance budgeting is accrual accounting required |
| title_sub | Is Accrual Accounting Required? |
| url | http://elibrary.imf.org/view/IMF001/05215-9781451875805/05215-9781451875805/05215-9781451875805.xml |
| work_keys_str_mv | AT diamondjack performancebudgetingisaccrualaccountingrequired |